Analysis of Revenue Transaction Accounting Information System Implementation at Pt Surabaya Industrial Estate Rungkut (SIER)
Main Article Content
Fathin Amirah*
Miya Dewi Suprihandari
PT Surabaya Industrial Estate Rungkut (SIER) is present as one of the BUMN (State-Owned Enterprises) companies in Surabaya which operates in the property sector, as the development and management of land/industrial areas in Indonesia, especially in the Surabaya, Sidoarjo and Pasuruan areas. PT SIER's main income comes from the property business sector which includes rental of industrial buildings and other supporting service businesses. To support administrative activities, PT SIER has an accounting information system, namely Excel, PT SIER to make it easier to record and report financial transactions, especially income transactions which are very important for business continuity. This research uses a qualitative descriptive method and uses primary and secondary data sources with data collection techniques through observation, interviews and documentation. The implementation of the revenue transaction accounting information system at PT SIER has facilitated a more efficient and accurate recording process. However, challenges arise when one money transfer is used to pay multiple types of rent at once. This can result in difficulties in determining the correct transaction category in accounting records, especially in ensuring that each income is recorded correctly according to its type.
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